SECTION 8. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE HAVE DISCRETION TO ISSUE

LETTER RULINGS AND DETERMINATION LETTERS? ......................................................................................................156 .01 Ordinarily not in certain areas because of factual nature of the problem.............................................................................156 .02 No “comfort” letter rulings .....................................................................................................................................................156 .03 Not on alternative plans or hypothetical situations................................................................................................................156 .04 Ordinarily not on part of an integrated transaction................................................................................................................156 .05 Not on partial terminations of employee plans......................................................................................................................156 .06 Law requires letter ruling........................................................................................................................................................156 .07 Issues under consideration by PBGC or DOL .......................................................................................................................156 .08 Determination letters ...............................................................................................................................................................156 .09 Domicile in a foreign jurisdiction...........................................................................................................................................156